Companies generally account for financial information in a ledger (which also may be referred to as a relational database or flat-file database) or other spreadsheet. These ledgers offer easy entry and maintenance of the accounting information. However, studying the information in the ledger is cumbersome or not possible. For example, it may be possible to determine revenues for one subsidiary over a predetermined amount of time. However, it may be very difficult or impossible to determine revenues for 15 foreign subsidiaries from selling a particular product during different times. The reason is that the data in the ledger is not stored in a manner where complex queries are easily made. To accomplish this type of analysis, a company may employ a database (i.e., a multi-dimensional database). Unfortunately, these databases are much more difficult to populate with data or it is much more difficult to maintain the data already input. Thus, companies are left with no accounting system that provides easy entry, maintenance and effective analysis.